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face of the record; and (6) that the rectification order was beyond the point of time under rule ... authorities were undoubtedly entitled to rectify their earlier rectification order which was made consequent on the decision in Yaddalam
Supreme Court of India
- Cites 14 - Cited by 53 -
1975 AIR 1604
wealth tax liability created in consequence of rectification orders passed after the relevant valuation date can be the subject ... wealth tax liabilities created in consequence of certain rectification orders made under s. 154 of the Income
Supreme Court of India
- Cites 8 - Cited by 7 -
1984 AIR 302
rectification orders made pursuant to those notices and notices of demand demanding Rs. 30,03,872 by way of additional ... these three years. The said notice and the rectification order are the subject-matter of Miscellaneous Petition
Bombay High Court
- Cites 23 - Cited by 7 -
1974 96 ITR 1 Bom
Income Tax authorities. (4) Even assuming that Rectification Order of 1955 was validly made, it would operate only prospectively ... Trust Deed be rectified. The question was whether such rectification order of the Civil Court was binding on the Income
Supreme Court of India
- Cites 42 - Cited by 7 -
1996 AIR 620
- S Majmudar
rectification orders made pursuant to those notices and notices of demand demanding Rs. 30,03,872 by way of additional ... these three years. The said notice and the rectification order are the subject-matter of Miscellaneous Petition
Bombay High Court
- Cites 23 - Cited by 7 - Nain
references is : "Whether an appeal lies against an order of rectification made by the Income-tax Officer under ... legislation that no appeal lies against such an order of rectification. The question is, whether this assumption is correct
Gujarat High Court
- Cites 11 - Cited by 6 - Bhagwati
respondents should be permitted to pass an order of rectification order were taken against the assessee till the hearing ... petition. The respondent thereafter proceed to make an order of rectification dated 18th March, 1966, under section
Gujarat High Court
- Cites 38 - Cited by 3 -
1969 74 ITR 513 Guj
- Bhagwati
Officer was well within his jurisdiction in passing the rectification orders for the asst ... inclusion in the computation of capital base. In the rectification order which was made on 7th April, 1977, the Surtax
Gujarat High Court
- Cites 26 - Cited by 2 -
1999 237 ITR 834 Guj
- R Abichandani
taxable turnover of the assessee. Aggrieved by the said rectification orders, the petitioner has filed these petitions. 5. Sri Kishore ... further investigation of facts. He, therefore, submitted that the rectification orders were without jurisdiction and, therefore, liable
Karnataka High Court
- Cites 23 - Cited by 1 -
1994 93 STC 464 Kar
- R Raveendran
have entertained the rectification proceedings; that by passing the rectification order, the Tribunal virtually sat in appeal over its earlier ... hearing parties, it could not be said that the rectification order was passed beyond the period prescribed by the Legislature
Karnataka High Court
- Cites 36 - Cited by 1 -
ILR 1994 KAR 28
- S Majmudar
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